errorEN 16931

`BR-S-02`:Standard rated invoice requires seller VAT number

This invoice charges standard-rate VAT but does not include the seller's VAT identification number. When an invoice includes items at a standard VAT rate, the seller must provide their VAT ID, tax registration number, or a tax representative's VAT ID.

Severity

Fatal

Rule set

EN 16931

Country

All EU

Fix type

INPUT REQUIRED

Confidence

85%

Engine Classification

Business data required · Explicit input workflow · No assumptions made

Required input: Seller VAT Number

What is BR-S-02?

BR-S-02 is a fatal validation rule defined in the EN 16931 specification. It validates the CompanyID element under Party > PartyTaxScheme in the UBL invoice XML.

When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.

Target path: /Invoice/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID

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Why This Error Matters

Invoice will be rejected. Standard rated VAT (category S) requires seller VAT registration, positive VAT rate, and correct tax calculations. Missing elements prevent tax compliance verification.

BR-S-02 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.

Validator Behavior

·Causes invoice rejection
·Error returned: BR-S-02
·Specification: EN 16931

How to Fix It

Before / After

Failing XML

<Invoice>
  <cac:InvoiceLine>INVALID_CODE</cac:InvoiceLine>
</Invoice>

Corrected XML

<Invoice>
  <cac:InvoiceLine>VALID_CODE</cac:InvoiceLine>
</Invoice>

Technical Reference

XPath/Invoice/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID

SpecEN 16931

Operationset_default

StrategyPrompt user for the seller VAT identification number. Required when any line uses standard rate (category S).

Common Causes

·Seller VAT number field left empty in invoicing software
·Seller not VAT-registered but using standard rate category
·VAT ID exported to wrong field in ERP

Seeing this in production? The API handles BR-S-02 automatically. See the fix response →

Commonly Seen In

All invoicing software

Frequently Asked Questions

Standard rated invoices must have seller VAT identifier.

Please provide the seller VAT identification number. EU tax law requires a seller VAT ID on every invoice that charges standard-rate VAT. Invoice Navigator detects this error and prompts for the required business data before applying a safe fix.

Yes, BR-S-02 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.

BR-S-02 requires specific business data to resolve. Invoice Navigator detects the error and guides you through providing the needed information, then applies the fix with full audit documentation.

Resolve BR-S-02 with Guided Input

The compliance engine detects this error and prompts for the required business data before applying a safe, auditable fix.

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BR-S-02:Standard rated invoice requires seller VAT number